§ 5364. Wine imported in bulk

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Natural wine (as defined in section 5381) imported or brought into the United States in bulk containers may, under such regulations as the Secretary may prescribe, be withdrawn from customs custody and transferred in such bulk containers to the premises of a bonded wine cellar without payment of the internal revenue tax imposed on such wine. The proprietor of a bonded wine cellar to which such wine is transferred shall become liable for the tax on the wine withdrawn from customs custody under this section upon release of the wine from customs custody, and the importer, or the person bringing such wine into the United States, shall thereupon be relieved of the liability for such tax.

(Added Pub. L. 105–34, title XIV, § 1422(a), Aug. 5, 1997, 111 Stat. 1050; amended Pub. L. 105–206, title VI, § 6014(b)(3), July 22, 1998, 112 Stat. 820.)

Connections12 cite this · traces to 1

Cited by 12 sections · top 8

U.S. Code

§ 5043
Collection of taxes on wines

CFR

statutes-at-large

Traces to 1 document

U.S. Code

Tax imposed
§ 1

15 references not yet in our index

Pub. L. 105–34, title XIV, § 1422(a)
111 Stat. 1050
Pub. L. 105–206, title VI, § 6014(b)(3)
112 Stat. 820
Pub. L. 85–859, title II, § 201
72 Stat. 1381
Pub. L. 96–39, title VIII
93 Stat. 287
act Aug. 16, 1954, ch. 736
68A Stat. 665
Pub. L. 85–859
Pub. L. 105–206
Pub. L. 105–34
section 6024 of Pub. L. 105–206
Pub. L. 105–34, title XIV, § 1422(c)

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cites case law

§ 5364

Wine imported in bulk

Fed. Reg.×7

C.F.R.×2

Stat.×2

U.S.C.×1

U.S.C.§ 1

Pub. L.Pub. L. 105–34, title XIV, § 1422(a)

Stat.111 Stat. 1050

Pub. L.Pub. L. 105–206, title VI, § 6014(b)(3)

Stat.112 Stat. 820

Pub. L.Pub. L. 85–859, title II, § 201

Cites 16 · showing 6Cited by 12 across 4 sources